介绍性文本1.引证、生效和生效2.2002年《金融法》附表26（衍生合同）is.3.对附表264第2部分的修订。在“第5（1）款”之后的第2（5）款（衍生合同和相关合同）修订第4款（根据其排除的合同）。6.（1）修订第12款（术语定义与衍生工具有关。7.附表268第9部分的修订。（1）修订第45C段（与土地有关的衍生工具合同）或第9.（1）修订第45H段（净损益的处理）。第45HA（4）段（对终端11的信贷和借记的处理）。第45J（8）段（嵌入衍生工具的证券发行人）中的第10段。（1）修订第45L段（未包含在贷款中的衍生工具。13.在第45L段之后插入-根据第45L（2A）段进行选择:进一步规定。第45M（1）（a）段中的第14条（将主合同作为贷款处理。15.相应的修订签署解释性说明

Introductory Text1.Citation, commencement and effect2.Schedule 26 to the Finance Act 2002 (derivative contracts) is.3.Amendment of Part 2 of Schedule 264.In paragraph 2(5) (derivative contracts and relevant contracts) after “sub-paragraph.5.(1) Amend paragraph 4 (contracts excluded by virtue of their.6.(1) Amend paragraph 12 (definition of terms relating to derivative.7.Amendment of Part 9 of Schedule 268.(1) Amend paragraph 45C (derivative contracts relating to land or.9.(1) Amend paragraph 45H (treatment of net gains and losses.10.In paragraph 45HA(4) (treatment of credits and debits on terminal.11.In paragraph 45J(8) (issuers of securities with embedded derivatives) in.12.(1) Amend paragraph 45L (derivative not embedded in a loan.13.After paragraph 45L insert— Elections under paragraph 45L(2A): further provisions.14.In paragraph 45M(1)(a) (treatment of host contract as a loan.15.Consequential amendmentSignatureExplanatory Note